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Illicit financial flows and the Global South : a review of methods and evidence

Brandt, Kasper - 2020

Illicit financial flows (IFFs) constitute a major challenge for development in the Global South, as domestic resource mobilization is imperative for providing crucial public services. While several methods offer to measure the extent of IFFs, each has its benefits and drawbacks. Critically,...

Persistent link: https://www.econbiz.de/10012405621

Corporate taxation, tax administration and financial development

Mardan, Mohammed - 2019

This paper analyzes corporate tax-related policies and the difference between them in developed and developing countries. I show that the relationship between financial development and corporate income tax rates as well as the tax administrations' effectiveness follows a U-shaped pattern, a...

Persistent link: https://www.econbiz.de/10012123039

Illicit financial flows and developing countries : a review of methods and evidence

Brandt, Kasper - In: Journal of economic surveys 37 (2023) 3, pp. 789-820

Persistent link: https://www.econbiz.de/10014337965

Does foreign investment improve domestic firm productivity? : evidence from a developing country

Ha, Van T. C; Holmes, Mark J.; Hassan, Gazi M. - In: Journal of the Asia Pacific economy 28 (2023) 2, pp. 527-557

Persistent link: https://www.econbiz.de/10014296360

The relationship between MNE tax haven use and FDI into developing economies characterized by capital flight

Ahmed, Ali; Jones, Chris; Temouri, Yama - In: Transnational corporations : investment and development 27 (2020) 2, pp. 1-30

Persistent link: https://www.econbiz.de/10012666108

The Relationship Between MNE Tax Haven Use and FDI into Developing Economies Characterized by Capital Flight

Ahmed, Ali; Jones, Chris; Temouri, Yama - 2020

about the complementary relationship between tax haven use and foreign direct investment (FDI) in the developing world …

Persistent link: https://www.econbiz.de/10014093776

An examination of base erosion and profit shifting practices of multinational enterprises

Kaur, Gurjot; Kar, Rabi Narayan - In: Focus : journal of international business 8 (2021) 1, pp. 151-169

Persistent link: https://www.econbiz.de/10012872412

A tough call? : comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes

Starkov, Vladimir; Jin, Alexis - 2022

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...

Persistent link: https://www.econbiz.de/10013257990

Using a programming approach to measure international agricultural efficiency and productivity

Arnade, Carlos Anthony - In: Journal of agricultural economics 49 (1998) 1, pp. 67-84

Persistent link: https://www.econbiz.de/10001242323

Improving Productivity Measurement in World Bank Group Interventions

Avdiu, Besart - 2022

This note aims to help teams implementing interventions to employ firm productivity measures in their projects. It does … so by providing guidance on: (a) measuring firm productivity, (b) strengthening theories of change as they relate to firm … productivity, and (c) attributing productivity changes to projects. The note begins by first introducing the various productivity …

Persistent link: https://www.econbiz.de/10013415200

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